Description

Limited review report for Achyut Healthcare Limited's unaudited financial results for the half year ended September 30, 2025, submitted as part of the company's migration from BSE SME to Mainboard platform.

Summary

Achyut Healthcare Limited is migrating from BSE SME Platform to BSE Mainboard Platform. As part of this process, Doshi Doshi & Co, Chartered Accountants have issued a limited review report on the company’s unaudited financial results for the half year ended September 30, 2025. The review was conducted in accordance with SRE 2410 standards and confirmed no material misstatements were found in the financial disclosures prepared under Regulation 33 of SEBI (LODR) Regulations, 2015.

Key Points

  • Limited review report issued by Doshi Doshi & Co (Firm Registration No.: 153683W) for Achyut Healthcare Limited
  • Review covers unaudited financial results for half year ended September 30, 2025
  • Includes statement of Assets and Liabilities and cash flow statement as on September 30, 2025
  • Review conducted under Standard on Review Engagements (SRE) 2410
  • No material misstatements or disclosure deficiencies identified
  • Company headquarters located at Colonade, Iscon-Ambali Road, Ahmedabad - 380058
  • Report signed by Partner Chintan Doshi (Membership No.: 158931) on October 16, 2025

Regulatory Changes

No regulatory changes introduced. This circular relates to compliance with existing SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, specifically Regulation 33 regarding financial results disclosure.

Compliance Requirements

  • Company must prepare unaudited financial results in accordance with applicable accounting standards
  • Financial statements must comply with Regulation 33 of SEBI (LODR) Regulations, 2015
  • Limited review by independent auditors required for half-yearly financial results
  • Proper disclosure of financial information including Assets, Liabilities, and Cash Flow statements
  • Board of Directors approval required for financial statements before submission

Important Dates

  • September 30, 2025: End of half-year period for financial results
  • October 16, 2025: Date of limited review report issuance
  • January 1, 2026: Circular publication date

Impact Assessment

Company-Specific Impact: The migration from BSE SME to Mainboard platform represents a positive milestone for Achyut Healthcare Limited, indicating growth and compliance with mainboard listing requirements. This transition typically provides enhanced visibility, improved liquidity, and access to a broader investor base.

Market Impact: Limited broader market impact as this is a company-specific event. The successful limited review report demonstrates the company’s compliance with financial reporting standards, which is essential for maintaining investor confidence during the platform migration process.

Investor Implications: Current shareholders of Achyut Healthcare Limited should note the platform migration, which may result in changes to trading dynamics and potentially improved market depth on the mainboard platform.

Impact Justification

Platform migration from SME to Mainboard is significant for the company but has limited broader market impact. The limited review report is a standard regulatory requirement for the migration process.